If the Village President, after a hearing held by or for the President, shall find that any person has willfully avoided payment of the tax imposed by this subchapter, the President may suspend or revoke all village licenses held by the tax evader. The owner shall have an opportunity to be heard at the hearing to be held not less than five days after notice of the time and place of the hearing to be held, addressed to him or her at his or her last known place of business. Pending notice, hearing and finding, any license may be possessed may be temporarily suspended. Any suspension or revocation of any license shall not release or discharge the owner from civil liability for the payment of the tax, nor from prosecution for the offense.
(Prior Code, § 35.025) (Ord. 73-8, passed 2-11-1974; Ord. 97-15, passed 3-2-1998) Penalty, see § 35.999